Electronic Theses and Dissertation

The purpose of this research is to examine the effect of current ratio, inventory turnover, receivable turnover and net working capital turnover towards profitability. the type of data used is secondary data. samples are chosen using the purposive sampling method, from the total of 144 manufacturing company listed in idx (indonesia stock exchange) during the period 2010-2012. the analysis technique used is multiple linear regression using spss 21. this research uses current ratio, inventory turnover, receivable turnover and net working capital turnover as independent variable, while the dependent variable is profitability. according to the simultaneous test (f-test), the results shows that current ratio, inventory turnover, receivable turnover and net working capital turnover significantly affect the profitability. according to the partial test (t-test), only current ratio, inventory turnover and net working capital turnover affect profitability, while receivable turnover doesn’t affect the profitability. keywords: current ratio, inventory turnover, receivable turnover, net working capital turnover and profitability.